Corrective Action Plans

Finding 504579 (2022-002)

Material Weakness 2022

KS

Special Tests & Provisions Material Weakness Significant Deficiency

2022-002 – Special Tests and Provisions Corrective action planned: The District will open a new bank account that will hold the debt reserve amount. A deposit into the debt reserve account will be made monthly via auto transfer on the tenth of each month until December 2027. There will be one withd...

2022-002 – Special Tests and Provisions Corrective action planned: The District will open a new bank account that will hold the debt reserve amount. A deposit into the debt reserve account will be made monthly via auto transfer on the tenth of each month until December 2027. There will be one withdrawal from this account done annually to transfer funds to a CD. The annual payment amount will have its own account with the amount of the next years’ payment. Anticipated completion date: November 30, 2024 Contact person responsible for corrective action: Controller

View Audit 327167

Finding 504494 (2022-011)

Material Weakness 2022

Batavia Local School District

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The School District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the School District’s federal schedule.

View Audit 327070

Finding 504194 (2022-006)

Material Weakness 2022

Shenandoah Women's Center Inc. D/b/a Eastern Panhandle Empowerment Ctr

WV

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness

As of October 2022, EPEC updated our grant expense approval process. As with all purchases and payroll, grant expenditures will be approved by a Director (Director team consists of: Executive Director, Director of Finance, Director of Outreach, and Director of Shelter), and when paid, will be assess...

As of October 2022, EPEC updated our grant expense approval process. As with all purchases and payroll, grant expenditures will be approved by a Director (Director team consists of: Executive Director, Director of Finance, Director of Outreach, and Director of Shelter), and when paid, will be assessed for accuracy again by EPEC’s contracted CPA. Approvals will be documented on each paper bill or electronically via email or DocuSign, when appropriate.

View Audit 326650

Finding 504141 (2022-001)

Material Weakness 2022

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is n...

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Upon discovering flaws in the new financial system we immediately hired a third-party consultant who was experienced with our newly implemented software system (MIP) as well as fiscal best practices. This consultant was made available to the Fiscal team at the time, offering support in the transition to the new software. Root Cause Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID-19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately, the OCCDA Executive Director worked directly with the remaining team members to ensure business continuity in the fiscal department. Promptly, the chart of accounts was updated to track grants separately as well as any carry-over funds. Also, an additional support membership was purchased through NP Solutions which specializes in MIP implementation and software. During the recruitment and hiring of staff, the new Fiscal/HR Director has delegated tasks that streamline duties, creating separation of duties where appropriate to ensure effective internal controls. The fiscal team positions have not only been delegated separate tasks but have also been provided in-depth training on them. The leadership team has been trained on allowable costs and charged with reviewing their assigned budgets each month. Already our Fiscal Manager has implemented running monthly spending reports. The Leadership team members work monthly with the Fiscal Manager to review the reports and line-by-line reports when appropriate to seek clarification and ensure that we are reporting accurately. The Fiscal/HR Director, Fiscal Manager, and Fiscal Assistant were sent to an in-depth MIP training this year to increase skills and knowledge of software to align with GAPP practices. Also, the Fiscal/HR Director has completed a Uniform Guidance training this year and our Fiscal Manager will be taking this training in the coming year. Moving forward in 2024, the Fiscal Manager will continue to update the chart of accounts to organize the general ledger and enhance our reports for ease of use and ensure accuracy. On or before March 2024 the chart of accounts will be updated. For example, each time a new funding source is received a new program code will be created allowing for tracking and reporting. Our internal policy indicates that we will have regular reviews and ensure compliance. Our new Fiscal Manager has current relationships with the software team allowing for questions to be asked and answered quickly. We are continuing to work with software consultants closely in updating the usability of our software and correcting our mapping of GL accounts. We have reorganized the chart of accounts in support of the software consultants, we have added additional program numbers to track grants separately by funding year to allow us to close each grant yearly. This will allow us to process reports by funding source by year/grant. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: In process to be completed by March 2024 (Q1)

View Audit 326592

Finding 504075 (2022-017)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-017 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-0001 COVID-19 Emergency Solutions Grant Program - 14.231, Award number E-20-MW-20-0001 Management’s Response: Management agrees it is important to adhere to the terms o...

Finding 2022-017 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-0001 COVID-19 Emergency Solutions Grant Program - 14.231, Award number E-20-MW-20-0001 Management’s Response: Management agrees it is important to adhere to the terms of the award. During 2022 we experienced a cyber event that delayed timely payments for certain supplier invoices. Details on the dates of late payments are requested to determine if the issue was a system wide shut down due to the cyber event April – June 2022. Regardless, the new Workday system is now fully implemented (as of January 2024) and we will work to use the system to ensure timely payments. Views of Responsible Officials and Corrective Action: Departmental stakeholders should work with central accounting to be sure payments are made in time and develop solutions where there could potentially be a shortfall. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 504074 (2022-016)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs HUD Housing Programs Material Weakness § 200.303

Finding 2022-016 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees it is critical to ensure spending occurs within the applicable expenditure periods. In the new financial management sy...

Finding 2022-016 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees it is critical to ensure spending occurs within the applicable expenditure periods. In the new financial management system (Workday), we have established parameters to fence the applicable expenditure periods. Further we are making gains to close out awards to further disallow spend outside the applicable expenditure periods. There was departmental turnover within the department at the end of 2022 with a loss of knowledge transfer during the change in personnel. Views of Responsible Officials and Corrective Action: With the aid of technology available through our new ERP system, management plans to enhance operations by having training documents and processes for various awards so as personnel attrition occurs there is continuity in processes. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473 Questioned Costs: $1

Finding 504073 (2022-015)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Matching / Level of Effort / Earmarking HUD Housing Programs § 200.303

Finding 2022-015 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees that the matching component should be tracked to ensure compliance with the terms of the award. Views of Responsible O...

Finding 2022-015 U.S Department of Housing and Urban Development Emergency Solutions Grant Program - 14.231, Award number E-22-MC-20-0001 Management’s Response: Management agrees that the matching component should be tracked to ensure compliance with the terms of the award. Views of Responsible Officials and Corrective Action: With our new ERP system, in the grant/award module, the Unified Government of Wyandotte County & Kansas City KS are working with departments to establish match components and trackable spend items to enhance compliance with award terms. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473 Questioned Costs: $1

Finding 504071 (2022-013)

Material Weakness 2022

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding 2022-013 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083, Award Number EMW-2019-FF-0819 Management’s Response: Management agrees spend controls are an important part of grant compliance. Management continues to improve compliance and ...

Finding 2022-013 U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083, Award Number EMW-2019-FF-0819 Management’s Response: Management agrees spend controls are an important part of grant compliance. Management continues to improve compliance and controls over awards to ensure compliance. In 2023 we converted to a new ERP system and part of the conversion was implementing spend controls to aid in compliance for awards to minimize future issues. Views of Responsible Officials and Corrective Action: Management will work with stakeholders so that only the allowed costs are used as the basis of the reimbursement packet. We have also created fencing around allowed costs and period of performance in our new ERP system. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 326473

Finding 503842 (2022-002)

Material Weakness 2022

City of Framingham

MA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.318

2022-002 Special Education Cluster - Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2022-002 Special Education Cluster - Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of 7/1/2022, Framingham Public Schools will no longer claim the Massachusetts Chapter 30B SPED exemption (Appendix A. #8 & #22) for any SPED contracts being paid with federal funds. Instead, these contracts will be subject to the standard Chapter 30B procurement policies. FPS Executive Director of Finance and Operations, Lincoln Lynch IV, will meet with Director of SPED, Laura Spear, and City of Framingham Chief Procurement Officer, Jennifer Pratt, to make them aware of this finding and request that 1) all SPED grant funded contracts going forward will follow standard Chapter 30-B procurement policies and 2) City of Framingham updates their accounting procedures/procurement policies to reflect this change by 7/1/2022. Name(s) of the contact person(s) responsible for corrective action: Lincoln Lynch, IV - Executive Director of Finance and Operations Framingham Public Schools Planned completion date for corrective action plan: In progress

View Audit 326126

Finding 503756 (2022-004)

Material Weakness 2022

City of Portland Maine

ME

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Corrective Action Plan Finding 2022-004 Improve Time and Effort Documentation Planned Corrective Action: The Housing and Economic Development Department will establish a process to document time and effort certifications for salaried employees, and ensure that compliance is monitored on an ongoing b...

Corrective Action Plan Finding 2022-004 Improve Time and Effort Documentation Planned Corrective Action: The Housing and Economic Development Department will establish a process to document time and effort certifications for salaried employees, and ensure that compliance is monitored on an ongoing basis by the HCD Division Director. Anticipated Completion Date: May 1, 2023 Contact Person: Mary Davis, Interim Department Director, Housing and Economic Development and Division Director, Housing and Community Development

View Audit 326022 Questioned Costs: $1

Finding 503755 (2022-003)

Material Weakness 2022

City of Portland Maine

ME

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Audit Finding Reference: 2022-003 Improve Controls and Documentation over Payroll Process Planned Corrective Action: The Portland Public School District's payroll operations have been under strain since its conversion to a new software system (Munis) in January 2019. Certain modules and functionalit...

Audit Finding Reference: 2022-003 Improve Controls and Documentation over Payroll Process Planned Corrective Action: The Portland Public School District's payroll operations have been under strain since its conversion to a new software system (Munis) in January 2019. Certain modules and functionalities were not set up completely or correctly prior to launch, which necessitated workarounds, time-consuming manual processing, and error correction. These challenges were compounded by staff turnover, staffing shortages, and the heightened pressures across the district caused by the pandemic. As a result certain systems, processes, procedures, and documentation protocols have weakened over this time. PPS is aware of this and has been working toward a permanent solution to the root cause of the payroll challenges. In collaboration with outside consultants, PPS has entered into an agreement to transition to ADP as a third-party payroll provider for the district, with expected implementation in fall 2023. PPS has retained a project manager for the transition, whose focus will not only be the technical software transition but also ensuring that sound policies, procedures, and controls are in place alongside system capabilities that meet the needs of the district. Additionally, PPS intends to invest in additional HR staff in order to implement new workflow that ensures appropriate segregation of duties, review, and documentation of employee pay information. Name of Contact Person: Terry Young Ed.D Executive Director of Operations Portland Public Schools 353 Cumberland Avenue Portland, ME 04101 Direct: (207) 842-5333 Anticipated Completion Date: 11/1/2023

View Audit 326022 Questioned Costs: $1

Finding 503675 (2022-003)

Material Weakness 2022

Southwestern Christian University, Inc.

OK

Questioned Costs Period of Performance Matching / Level of Effort / Earmarking

Higher Education Emergency Relief Fund (HEERF) Earmarking Planned Corrective Action: Southwestern Christian University will designate multiple staff to oversee the guidelines and disbursements of all federal money. The Interim CFO is responsible for the reconciliation of expenditures and drawdowns ...

Higher Education Emergency Relief Fund (HEERF) Earmarking Planned Corrective Action: Southwestern Christian University will designate multiple staff to oversee the guidelines and disbursements of all federal money. The Interim CFO is responsible for the reconciliation of expenditures and drawdowns from any future federal funds. Person Responsible for Corrective Action Plan: Bill Martin, Interim CFO Anticipated Date of Completion: Immediately

View Audit 325887 Questioned Costs: $1

Finding 502434 (2022-008)

Material Weakness 2022

Dakota Rural Water District

ND

Allowable Costs / Cost Principles Material Weakness Reporting

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Other Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal ...

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Other Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to provide for a complete and accurate Schedule of Expenditures of Federal Awards, as required by Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Responsible Individuals: General Manager (Vacant) and Jan Lee, Office Manager Corrective Action Plan: The District will implement procedures necessary to complete an accurate Schedule of Expenditures of Federal Awards. Anticipated Completion: December 31, 2024

View Audit 324447

Finding 502272 (2022-003)

Material Weakness 2022

American Association of Physics Teachers, Inc.

MD

Cash Management Material Weakness Period of Performance § 200.302 § 200.508 § 200.510

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources)Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: ...

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources)Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022) Condition: The year-end schedules for federal grants receivable, net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $115,244 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324376

Finding 502267 (2022-002)

Material Weakness 2022

American Association of Physics Teachers, Inc.

MD

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking § 200.303

Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1...

Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC22K1071 (5/23/2022 – 5/22/2023)Condition: The Chief Financial Officer is responsible for posting entries into the accounting system without a second level review, and obtaining all bank statements unopened while also having the ability to add or modify payees and unilaterally initiate and authorize electronic fund transfers such as automated clearing house payments. The CFO is also responsible for opening the mail which may contain payments by check, and can manually reduce receivable balances. Views of Responsible Officials and Planned Corrective Actions: AAPT has instituted the segregation of duties of submitting and approval of electronic payments. The senior accountant has been authorized to submit the ACH/Wire transfer requests. The CFO has the authorization of approval of submitted electronic payments. The change was activated during March, 2024 The staff will be trained on generating journal entries previously prepared by the CFO and supervised and approve by the CFO – completed date May 15, 2024 The administrative assistant of the CEO will come to AAPT twice weekly to process incoming mail and create an initial recordation log of checks or cash received. The administrative assistant will not have access in any system to enter/modify/delete any information related to checks that are received. Anticipated Completion Date: January 2025 Responsible Official: Michael Brosnan, CFO

View Audit 324376

Finding 501925 (2022-007)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-007 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year ...

Finding 2022-007 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year Finding Occurred: 2022 Finding Summary: The Corporation does not have the internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (Schedule) being audited. The Corporation requested Eide Bailly LLP to draft the Schedule. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule. We will continue to have our auditors prepare the Schedule as part of their single audit. Anticipated Completion Date: Ongoing

View Audit 324085

Finding 501924 (2022-006)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Reporting Material Weakness

Finding 2022-006 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year ...

Finding 2022-006 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year Finding Occurred: 2022 Finding Summary: The Corporation does not have the internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (Schedule) being audited. The Corporation requested Eide Bailly LLP to draft the Schedule. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule. We will continue to have our auditors prepare the Schedule as part of their single audit. Anticipated Completion Date: Ongoing

View Audit 324085

Finding 501923 (2022-005)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reim...

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reimbursed by other funding sources. These expenses were improperly included in the HHS Special Report which caused the report to be inaccurate. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: The Corporation will implement internal control policies to ensure all amounts reimbursed by other funding sources are adequately documented and reduced from the eligible expenditure listing and ensure are properly recorded in the report required to be submitted to the federal agency. The Corporation will also implement a review process to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: March 31, 2024

View Audit 324085 Questioned Costs: $1

Finding 501922 (2022-004)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculatio...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculation identified as eligible and claimed under the Provider Relief Fund program did not agree to the amount claimed in the report submitted to the Department of Health and Human Services for Period 3 and Period 4. Additionally, the Corporation’s total net patient care revenues did not agree to the amount in the report submitted to the Department of Health and Human Services for Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes monitoring over amounts reported relating to lost revenue amounts and the related calculation. Anticipated Completion Date: March 31, 2024

View Audit 324085

Finding 501921 (2022-003)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation did not have an adequate intern...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation did not have an adequate internal control policy in place to ensure review and approval of the lost revenue calculation and report submitted to the Department of Health and Human Services for Period 3 and Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes a secondary review and approval of any future lost revenue calculation and report submitted under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 324085

Finding 501897 (2022-002)

Material Weakness 2022

Access, INC

CA

Questioned Costs Cash Management Material Weakness § 200.303

Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved bef...

Management will undertake the following corrective actions to address the material weakness identified: 1.Provide additional training to staff involved in payroll processing. 2.Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award.

View Audit 324040 Questioned Costs: $1

Finding 501896 (2022-001)

Material Weakness 2022

Access, INC

CA

Internal Control / Segregation of Duties Material Weakness Reporting

Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure acco...

Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.

View Audit 324040

Finding 501757 (2022-001)

Material Weakness 2022

Isuroon

MN

Internal Control / Segregation of Duties Material Weakness Reporting

We agree that due to the turnover of finance staff and the lack of consistent leadership in the finance department, we realized the need for strong leadership for our finance team. Consequently, the recruitment of an experienced Finance Director is in process, who has extensive experience working wi...

We agree that due to the turnover of finance staff and the lack of consistent leadership in the finance department, we realized the need for strong leadership for our finance team. Consequently, the recruitment of an experienced Finance Director is in process, who has extensive experience working with nonprofit organizations, the U.S. government, and the United Nations. This new hire will ensure the finance department has strong leadership with a deep understanding of GAAP standards and the complexities involved in nonprofit accounting. Additionally, existing staff members will receive comprehensive training on GAAP and other relevant financial procedures to ensure they have the necessary knowledge and skills to perform their duties accurately. This training will be ongoing to keep the staff updated on any changes in accounting standards and practices. Furthermore, Isuroon will engage a certified accounting firm to conduct monthly reviews of its books of accounts. This firm will provide regular feedback and guidance, identifying any discrepancies or areas needing improvement and suggesting best practices to ensure compliance with GAAP and the accuracy of financial reporting. By implementing these measures, we aim to establish robust internal controls over the financial closing process, ensuring all necessary adjustments are recorded and reviewed in a timely manner. This comprehensive approach will mitigate the risk of material misstatements, enhance the reliability of financial statements, and demonstrate a commitment to transparency and accountability in financial management.

View Audit 323854

Finding 500110 (2022-002)

Material Weakness 2022

Kendall Housing Authority

IL

HUD Housing Programs Material Weakness Reporting § 200.512

Condition 2: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Corrective Action 2: The Authority has retained an accounting firm to serve as a fee accountant. Our fee accountants will complete the unaudited Financ...

Condition 2: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Corrective Action 2: The Authority has retained an accounting firm to serve as a fee accountant. Our fee accountants will complete the unaudited Financial Data Schedule submission and provide workpapers to the auditors to enable a timely audited submission. Completion Date: September 30, 2023

View Audit 322949

Finding 499020 (2022-001)

Material Weakness 2022

The Atlanta Botanical Garden, Inc.

GA

Reporting Subrecipient Monitoring Material Weakness § 200.512

The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unare that that their federal expenditures exceeded the audit requirement threshold for the first time. Going forward, Garden management will ensure the data collection form and reporting pa...

The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unare that that their federal expenditures exceeded the audit requirement threshold for the first time. Going forward, Garden management will ensure the data collection form and reporting package are submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.

View Audit 321803

Corrective Action Plans

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